Regulations Governing CPA Continuing Professional Education Article 9
If the competent authority voids or revokes a CPA’s practice registration under Article 14, paragraph 1, subparagraph 5 of the CPA Act, the CPA, after completing the make-up hours, shall re-apply for practice registration under paragraph 2 of the same article, and the provisions of the preceding article herein shall not apply.
中文原文 會計師持續專業進修辦法第9條
已依本法第十四條第一項第五款規定，經主管機關撤銷或廢止執業登記者，於完成補修後，應依同條第二項規定重新申請執業登記，不適用前條規定。